Change of https://www.gov.uk/government/publications/foreign-entertainers-list-of-approved-payers-in-the-middleman-scheme

Change description : 2025-10-31 10:37:00: The list of approved payers in the middleman scheme has been updated with 7 additions, 75 removals and 109 updates. [Guidance and regulation]

Showing diff : 2023-05-03 13:39:59.115182120 +00:00..2025-10-31 10:37:08.099930071 +00:00

Guidance

Approved payers in the middleman scheme

Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.

From:
HM Revenue & Customs
Published
31 July 2017
Last updated
331 MayOctober 20232025 — See all updates

Documents

List of approved payers in the middleman scheme

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Details

If you pay a non-UK resident entertainer for making an appearance or performing in the UK, and the total payment is more than the personal tax allowance, you must deduct withholding tax from the payment.

If you make the payment to a payer who is part of the middleman scheme, you do not have to pay withholding tax.

Use this list to find out if a payer is approved as part of the middleman scheme.

Updates to this page

Published 31 July 2017
Last updated 331 MayOctober 2023 + show2025 href="#full-history">+ show all updates

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Update history

2025-10-31 10:37
The list of approved payers in the middleman scheme has been updated with 7 additions, 75 removals and 109 updates.

2023-05-03 14:39
The list of approved payers in the middleman scheme has been updated with one removal.

2023-03-14 11:04
The list of approved payers in the middleman scheme has been updated with one addition.

2023-01-13 14:41
The list of approved payers in the middleman scheme has been updated with one removal.

2023-01-13 13:42
The list of approved payers in the middleman scheme has been updated with one addition.

2023-01-06 15:04
The list of approved payers in the middleman scheme has been updated with one amendment.

2022-12-30 10:34
The list of approved payers in the middleman scheme has been updated with one amendment.

2022-12-20 17:12
The list of approved payers in the middleman scheme has been updated with one addition.

2022-11-28 16:17
The list has been updated with one addition.

2022-10-05 13:45
The list of approved payers in the middleman scheme has been updated with one addition.

2022-08-10 14:17
The list of approved payers in the middleman scheme has been updated with 2 removals.

2022-07-12 09:23
The list of approved payers in the middleman scheme has been updated with one addition.

2022-05-30 18:03
The list of approved payers in the middleman scheme has been updated with one addition.

2022-04-20 14:17
The list of approved payers in the middleman scheme has been updated with one addition and one removal.